{"id":20782,"date":"2016-02-23T00:52:39","date_gmt":"2016-02-23T00:52:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20782"},"modified":"2016-02-24T09:40:50","modified_gmt":"2016-02-24T09:40:50","slug":"hoi-dap-73","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20782","title":{"rendered":"H\u1ecfi \u0111\u00e1p 73"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1: <\/strong><\/span><\/p>\n

C\u00f4ng ty mua h\u00e0ng c\u1ee7a c\u00f4ng ty kh\u00e1c, sau 6 th\u00e1ng c\u00f4ng ty ch\u01b0a tr\u1ea3 h\u1ebft s\u1ed1 ti\u1ec1n tr\u00ean ho\u00e1 \u0111\u01a1n, v\u1eady c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 10, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

C\u00e2u h\u1ecfi 2: <\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 kho\u1ea3n ti\u1ec1n cho \u0111\u01a1n v\u1ecb kh\u00e1c vay. V\u1eady kho\u1ea3n l\u00e3i cho vay \u0111\u00f3 c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 8, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n l\u00e3i ti\u1ec1n vay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Khi cho vay v\u00e0 tr\u1ea3 l\u00e3i, c\u00e1c doanh nghi\u1ec7p ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n thanh l\u00fd, bi\u00ean b\u1ea3n tr\u1ea3 l\u00e3i… \u0111\u1ec3 l\u1eadp phi\u1ebfu thu v\u00e0 phi\u1ebfu chi ph\u00f9 h\u1ee3p.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 b\u1ed1 v\u00e0 v\u1ee3 \u1edf trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng nh\u01b0ng c\u1ea3 hai \u0111\u1ec1u l\u00e0m n\u00f4ng nghi\u1ec7p, n\u1ed9i tr\u1ee3 n\u00ean thu nh\u1eadp d\u01b0\u1edbi 1.000.000 \u0111\/th\u00e1ng. V\u1eady c\u00f3 \u0111\u01b0\u1ee3c k\u00ea b\u1ed1 v\u00e0 v\u1ee3 v\u00e0o di\u1ec7n gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m d quy \u0111\u1ecbnh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span>
\n “d) Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:
\n…..
\nd.2) V\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec7u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.
\nd.3) Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb; cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng); cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.
\n…..
\n\u0111) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c ti\u1ebft d.2, d.3, d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n\u0111.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n\u0111.1.1) B\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.
\n\u0111.1.2) Kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec b\u1ed1 v\u00e0 v\u1ee3 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec\u00a0\u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

C\u00e2u h\u1ecfi 4: <\/strong><\/span><\/p>\n

Th\u00e1ng 11 n\u0103m 2015, em c\u00f3 k\u00ea khai b\u1ed5 sung c\u00e1c t\u1edd khai thu\u1ebf th\u00e1ng 4+9+10+11 n\u0103m 2013 ( do c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u00fd ) d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf GTGT l\u00e0 12.586.009 \u0111, ph\u1ea1t ch\u1eadm n\u1ed9p. Th\u00e1ng 12 em \u0111\u00e3 n\u1ed9p \u0111\u1ee7 c\u1ea3 ti\u1ec1n thu\u1ebf GTGT v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. Xin h\u1ecfi, em ph\u1ea3i \u0111\u1ecbnh kho\u1ea3n th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

1.C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p:<\/span><\/p>\n